Business-Friendly Legislation in Georgia
Georgia continues to strengthen its business environment through a combination of tax reform, litigation reform, and targeted industry incentives. Here is a summary of notable, recent pieces of legislation.
Georgia continues to strengthen its business environment through a combination of tax reform, litigation reform, and targeted industry incentives. Here is a summary of notable, recent pieces of legislation.
Two major pieces of tort reform legislation passed in 2025. SB 68 introduced comprehensive lawsuit reform, including limits on anchoring for non-economic damages, bifurcation of trials into liability and damages phases, restrictions on negligent security liability, discovery stays during motions to dismiss, and limits on voluntary dismissals. SB 69 regulates third-party litigation funding by requiring registration, restricting foreign adversary participation, and capping funders’ influence over legal decisions. Additionally, HB 1470 (2026) created a new cause of action for abusive litigation to address bad faith lawsuits alleging violations of federal ADA laws relating to website access, helping create a more predictable legal environment and strengthening protections for small businesses.
Established by a 2018 constitutional amendment and 2019 enabling legislation, the Georgia Statewide Business Court began hearing cases in 2020. This court offers a specialized venue for complex commercial disputes, improving predictability and efficiency in high-value cases. Further changes in 2026 expanded the jurisdiction of the court making it the exclusive forum for certain types of corporate disputes, while allowing for businesses to include forum selection clause in their governing documents to have such disputes be settled in the business court.
HB 1185 (2026) enhances protections for corporate leadership, tightens shareholder derivative suit requirements, and promotes a more predictable, efficient, and fair legal environment. These changes allow for Georgia businesses to focus on the growth and innovation without being exposed to frivolous litigation and other disruption.
In 2026, the business community and rural Georgia partners teamed up to add transferability to the existing Georgia Jobs and Investment Tax Credits for forestry manufacturers (including biofuel manufacturers). Transferability makes for an aggressively competitive tax incentive and supports rural investment at a higher rate (HB 134).
Approved by Georgia voters in November 2024, the Georgia Tax Tribunal transformed into the Georgia Tax Court, shifting from the executive branch to the judicial branch. Starting in July 2026, appeals from tribunal decisions will go directly to the Georgia Court of Appeals rather than the Fulton County Superior Court, streamlining the tax litigation appeals process and reducing delays. (HB 1267/HR 598, 2024)
In 2026, Georgia reduced the corporate and flat individual income tax rate from 5.19% to 4.99% with further reductions to 3.99% over eight years if the state meets certain financial benchmarks. In 2026, the state also increased the standard deduction by 25%… HB 1023 (2024) extended the state corporate filing deadline by one month.
Georgia is taking steps to address and improve our state’s overall housing supply shortage by improving residential permitting efficiency to reduce development costs and timeframes. SB 447 (2026) strengthens the 45-day permit application review timeline for land-disturbance permits and requires municipalities and counties to establish and display clear application criteria.
HB 1058 (2022) allows affiliated corporate groups to elect consolidated Georgia corporate
income tax filings without prior Department of Revenue approval. The election is binding for
five years, streamlining compliance for multi-entity corporations.
SB 168 (2021) codified a COVID-19 era executive order allowing corporations to conduct their shareholder meetings virtually or offer a virtual option.
HB 579 (2025) allows division directors of each licensing board to issue licenses and update regulations for licensed professions to enhance efficiency. Further, in 2026, the General Assembly passed SB 207 which clarifies the standards for professional license eligibility, creates a predetermination process with an option to appeal for certain occupational licenses, and provides more due process for licensing applicants.
Georgia maintains a competitive R&D tax credit program, encouraging business investment in innovation and product development. This remains a key component of the state’s pro- business tax structure.
HB 136 (2025) expands the tax credit for child and dependent care expenses to a 50% match of the federal credit, creates a new Georgia Child Tax Credit, and creates a new incentive for employers to cover childcare expenses. Support for child care helps attract and retain a skilled workforce by easing child care burdens for employees.
HB 192 (2025) aligns the State Board of Education’s curriculum with the High-demand
Career List to align the education pipeline with the skills demanded by job creators. This is
part of a broader, ongoing effort in Georgia to strengthen the workforce, expand
opportunities for students and address the challenges of talent development.
HB 266 (2025) increases the exemption on U.S. military retirement pay from Georgia income tax from $35,000 to $65,000, which can attract and retain skilled veterans in the workforce.
For a list of Georgia’s statewide business incentives, see the Georgia Department of Economic Development’s toolkit.